Yes, its official, the problem with Machine SID duplication in the Windows world is a myth (except in some specific circumstances).
Read all about it here:
On November 3 2009, Sysinternals retired NewSID, a utility that changes a computers machine Security Identifier (machine SID). I wrote NewSID in 1997 (its original name was NTSID) because the only tool available at the time for changing machine SIDs was the Microsoft Sysprep tool, and Sysprep doesn’t support changing the SIDs of computers that have applications installed. A machine SID is a unique identifier generated by Windows Setup that Windows uses as the basis for the SIDs for administrator-defined local accounts and groups. After a user logs on to a system, they are represented by their account and group SIDs with respect to object authorization (permissions checks). If two machines have the same machine SID, then accounts or groups on those systems might have the same SID. It’s therefore obvious that having multiple computers with the same machine SID on a network poses a security risk, right? At least that’s been the conventional wisdom.
The reason that I began considering NewSID for retirement is that, although people generally reported success with it on Windows Vista, I hadn’t fully tested it myself and I got occasional reports that some Windows component would fail after NewSID was used. When I set out to look into the reports I took a step back to understand how duplicate SIDs could cause problems, a belief that I had taken on faith like everyone else. The more I thought about it, the more I became convinced that machine SID duplication – having multiple computers with the same machine SID – doesn’t pose any problem, security or otherwise. I took my conclusion to the Windows security and deployment teams and no one could come up with a scenario where two systems with the same machine SID, whether in a Workgroup or a Domain, would cause an issue. At that point the decision to retire NewSID became obvious.
I realize that the news that it’s okay to have duplicate machine SIDs comes as a surprise to many, especially since changing SIDs on imaged systems has been a fundamental principal of image deployment since Windows NT’s inception. This blog post debunks the myth with facts by first describing the machine SID, explaining how Windows uses SIDs, and then showing that – with one exception – Windows never exposes a machine SID outside its computer, proving that it’s okay to have systems with the same machine SID.